Husband filed a Motion to Modify and Reduce his Child Support obligation. He reported a substantial change in circumstances. He said that he had no income in the first two months of the current year. He expected his annual personal income to be much less than before.

He said that he only had his house and an IRA. He argued that the house and the IRA were part of the property settlement. He argued that IRA withdrawals should be considered his property.

The wife argued that the Husband had withdrawn his IRA funds. These funds, she argued, should be counted as income to the Husband. He had income that he could pay child support from.

The judge ordered that the Husband’s withdrawals from his IRA were income. They would be included as net income for the Husband’s payment of child support.

The husband claimed there was a sudden downturn in his business. The court saw evidence that the Husband was evasive. He was not straightforward about his finances. He spent money for his own benefit. He spent thousands of dollars on White Sox tickets. He had $71,000 in a bank account. He had a $100,000 line of credit.

The list goes on as to the expenses he refused to pay for his children. Or chose not to pay. They included college for the two older daughters. Uncovered medical expenses. Extracurricular activities.

The Judge saw that the Husband had been a private practitioner for many years prior to the divorce. ‘Then, all of a sudden, things just go downhill.’ The Judge said, ‘

[B]ut to go straight into the tubes after judgment. That doesn’t sound very reasonable to expect this Court to believe you. And, I don’t believe you.’
IRMO EBERHARDT, 387 Ill.App.3d 226.

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